Advanced Auditing

A study of auditing standards that will enable the student to relate the conceptual aspects to the procedural aspects of auditing and to understand its philosophy and environment. Explores the growing use of statistical sampling in auditing, as well as the impact of computers on the audit process. Emphasizes auditing problems encountered in computer-based systems, including the evaluation of internal controls, the evaluation of records produced by the system, and the use of the computer as an auditing tool. Written reports, including the Audit Report, are required. Special attention to reportable events and their resolutions with emphasis on professional ethics and responsibilities. PREREQ: ACC 441 or equivalent.

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